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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis COMPETITIVENESS JOURNAL Journal of Government and Civil Society Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal SOLMA JMM (Jurnal Masyarakat Mandiri) BALANCE: Economic, Business, Management and Accounting Journal Amnesty: Jurnal Riset Perpajakan International Journal of Economics Development Research (IJEDR) Jurnal Penelitian Pendidikan Indonesia Atestasi : Jurnal Ilmiah Akuntansi
Muhammad Rusydi
Magister Manajemen Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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The Impact of CEO Narcissism Behavior on Firm Performance through Earnings Management Muhammad Rusydi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.164

Abstract

The purpose of this study is to see if Narcissistic CEO behavior patterns lead to earnings management. This study looks at the signs of Narcissistic CEO management practices and how they relate to company performance in 19 Manufacturing Companies listed on the IDX from 2017 to 2019. There are 57 people in the sample. The method of research used in this study was quantitative research with a causal approach. The SPSS test tool for Windows 24.0 is used to test hypotheses by using Path analysis. The findings, CEO narcissism, impact earnings management behavior, but it also impacts company performance through earnings management practices or actions. The CEO is the custodian of data and has the power to make decisions, including policies. The accounting will make every effort to portray good performance through a positive image and profit achievement as expected by investors as an indicator of performance measurement; as a result, CEOs with high self-confidence will use accounting policies to practice earnings management by adding profit figures as needed and the investors' wishes or lowering the profit rate as necessary to achieve the desired results
The impact of organizational culture and human resource development practice on knowledge transfer performance through the mediation of knowledge assets Muhammad Rusydi; Naidah Naidah; Arniati Arniati; Syarifuddin Sulaiman; Warda Warda
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243895

Abstract

The purpose of this research is to investigate the effect of organizational culture (OC) and human resource development practice (HR) on knowledge assets (KA) and knowledge transfer performance (KT). This type of research is survey research that takes samples from a population and uses a questionnaire as a primary data collection tool. The population in this study were all staff in the PT PLN (Persero) UIW Sulselrabar of 197 people. The sampling technique in this study used a saturated sample. The results of the study show that OC and HR have a significant impact on KA. KA has a significant impact on KT, while OC and HR are not significant on KT. Finally, the perceived benefits of OC and HR can create positive attitudes about KA.
Driving MSME performance: exploring the influence of entrepreneurial orientation and business independence Naidah Naidah; Muhammad Rusydi; Syarifuddin Sulaiman; Buyung Romadhoni; Muryani Arsal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243896

Abstract

The problem of the development of micro, small and medium enterprises (MSMEs) is the most dominant research topic, especially in developing countries that rely on these sectors in their economy. The purpose of this study was to analyze the effect of entrepreneurial orientation on the performance of MSMEs through the mediation of business independence variables. This type of research is field research and literature which aims to answer the formulation of the research problem. The research location is in Makassar City, South Sulawesi. The population in this study is 16.492 MSMEs. The number of samples in this study was determined by the Slovin formula, so the sample size is 100 SMEs. The sampling method is probability sampling with simple random sampling technique, namely proportional random sampling for each business sector. Data analysis techniques use structural equation model analysis. The results showed that the entrepreneurial orientation variable had a significant effect on the performance of MSMEs, both directly and through the business independence variable. Based on the findings of this study, further research is needed regarding the performance of SMEs to explore other variables.
Co-Authors Abdul Muttalib Achmad Amin Adiningrat, Andi Arifwangsa Akhmad, Akhmad Asdar J, Jusriadi Jaelan Usman Jaelan Usman Mahnoor Farooq Mira Mira Muh. Alfian Muhe, Arniati Muryani Arsal Muryani Arsal Mustaking, Mustaking Naidah, Naidah Romadhoni, Buyung Sitti Nurbaya Sulaiman, Syarifuddin Suriadiningrat Palembai Syarifuddin Sulaeman Warda Warda